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share

  1. (1) (except in CIS , LR34 and48 DTR 48 ) the investment, specified in article 76 of the Regulated Activities Order (Shares etc), which is in summary: a share or stock in the share capital of:
    1. (a) any body corporate (wherever incorporated);
    2. (b) any unincorporated body constituted under the law of a country or territory outside the United Kingdom.
  2. (2) (in CIS ):
    1. (a) (in relation to an ICVC) a share in the ICVC (including both smaller denomination shares and larger denomination shares);
    2. (b) (otherwise) an investment within (1).5
  3. (3) (in48 DTR 48 and LR34, and in FEES where relevant to48 DTR 48 or LR38,) (in accordance with section 744 of the Companies Act 1985) a share in the share capital of a company, and includes: 30
    1. (a) stock (except where a distinction between shares and stock is express or implied); and
    2. (b) preference shares; and
    3. (c) in chapters 4, 5 and 6 of DTR a convertible share.48